Classification of Chiller trays, freezer doors, evaporator door, outer/inner butter box, base plates for handle, ice tray grill & grill of plastic manufactured from plastic and used in Refrigerators & Airconditioners
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Classification of refrigerator components: specified plastic components treated as parts; freestanding butter boxes classified as plastic articles. Applying HSN explanatory principles, plastic fittings that are fabricated as integral components of a domestic refrigerator cabinet or its refrigerating unit (such as chiller trays, freezer and evaporator doors, base plates for handles, ice tray grills and similar grills) are to be classified as parts of the refrigerator; butter boxes that are usable independently and not solely designed for refrigerators are to be classified as articles of plastic. Earlier departmental guidance on the matter is revised.
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Provisions expressly mentioned in the judgment/order text.
Classification of refrigerator components: specified plastic components treated as parts; freestanding butter boxes classified as plastic articles.
Applying HSN explanatory principles, plastic fittings that are fabricated as integral components of a domestic refrigerator cabinet or its refrigerating unit (such as chiller trays, freezer and evaporator doors, base plates for handles, ice tray grills and similar grills) are to be classified as parts of the refrigerator; butter boxes that are usable independently and not solely designed for refrigerators are to be classified as articles of plastic. Earlier departmental guidance on the matter is revised.
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